Income of non-resident person.
(1)
The income of a non-resident person shall be assessed on, and
the tax thereon charged on, that person either in his name or in the name of his
trustee, guardian, curator or committee, or of any attorney, factor, agent, receiver
or manager.(2)
The master of a ship, or the captain of an aircraft, owned or
chartered by a non-resident person who is chargeable to tax under section 9 shall
(though not to the exclusion of any other agent) be deemed the agent of that nonresident person for the purposes of this section.(3)
Nothing in this section shall render a non-resident person
assessable or chargeable in the name of a broker, general commission agent or
other agent where that broker, general commission agent or other agent is not the
normal agent of the non-resident person.Previous Next